Perfection of Divine Attributes

وَمَا يَنۢبَغِى لِلرَّحْمَـٰنِ أَن يَتَّخِذَ وَلَدًا

And it is not appropriate for the Most Merciful that He should take a son.

فَقَدَرْنَا فَنِعْمَ ٱلْقَـٰدِرُونَ

And We determined [it], and excellent [are We] to determine.